@article{Franco Concha_Angulo_Cáceres_Yamashiro_1, title={Accounting treatment of provisions for mine closure}, volume={3}, url={http://revistas.up.edu.pe/index.php/business/article/view/43}, DOI={https://doi.org/10.21678/jb.2011.43}, number={1}, journal={Journal of Business, Universidad del Pacífico (Lima, Peru)}, author={Franco Concha, Pedro P. and Angulo, Maria Elena and Cáceres, Rosa and Yamashiro, Isabel}, year={1}, month={1}, pages={25-43}